2015 | OriginalPaper | Buchkapitel
The Trend of Corporate Social Disclosure in Mainland Chinese Listed Companies: A Longitudinal Observation
verfasst von : Cynthia M. I. Si Tou, Carlos Noronha
Erschienen in: Corporate Social Disclosure
Verlag: Palgrave Macmillan UK
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The Seventeenth National Congress of the Communist Party of China promulgated the edict of “Scientific Concept of Development and Harmonious Society”, which aimed to put people first and maintain comprehensive, coordinated and sustainable development. China has a plan to strategically build a “Socialist Harmonious Society” by the year 2020, encompassing democracy and the rule of law, fairness and justice, integrity and fraternity, vitality, stability and order and harmony between men and nature. In February 2009, China Premier Wen Jiabao quoted Adam Smith’s Theory of Moral Sentiments to emphasize the importance of Corporate Social Responsibility (CSR). That is, “corporations should not purely strive to maximize profits at the expense of other people’s or even the public’s interest. In fact, corporations should take up social responsibilities in their hearts and exercise moral in their business dealings.” The Chinese government has begun to promote CSR as one key component of the “Harmonious Society” (Wong, 2009). See (2008) even coined the term “hCSR” for “Harmonious Corporate Social Responsibility” in China.